Which taxation system to choose for individual entrepreneurs in cargo transportation?

Choosing a taxation system for individual entrepreneurs engaged in cargo transportation

Cargo transportation is one of the most common types of activities of individual entrepreneurs. The choice of taxation system is determined by individual business conditions. When providing services, entrepreneurs use transport owned by an individual or on a temporary basis.

The type of activity must be included in the list of permitted codes according to the OKVED directory during registration or by amending the constituent documents before the start of cargo transportation.

Attention! Renting out your own transport under a contract does not apply to cargo transportation, which must be taken into account when taxing and determining OKVED.

An individual entrepreneur can choose one of the types of taxation systems used in accounting, except for the form transferred to the payment of the unified agricultural tax (UST).

Entrepreneurs can use:

Generally established taxation system (GTS).
Simplified mode (STS).
Form with imputed income (UTII).
Patent (PNS).

Each of the systems has positive and negative conditions of use. You can determine which form is better to choose and how much taxes you need to pay to the budget by comparing the conditions of different regimes.

The choice is made depending on the individual conditions of business. One of the main selection criteria is the amount of transport used in the provision of cargo transportation services.

In addition to the number of your own or hired transport, you must take into account:

Volume of planned orders.
Availability of staff units for document management services.
The amount of tax liability that must be paid.

There are some restrictions when choosing an accounting form. The legislation establishes a limit for UTII on the number of vehicles involved in generating income. The use of the system is allowed if there is a fleet of no more than 20 units of equipment.

Attention! There is a restriction on the use of UTII and a patent at the same time. It is not allowed to use systems at the same time; the entrepreneur must choose one form of taxation according to which he will pay tax.

Generally established taxation system

Entrepreneurs with a significant fleet of vehicles, a number of staff and service personnel can apply the OSN.

Positive aspects of using this type of accounting for individual entrepreneurs:

There are no restrictions on the number of vehicles or the volume of revenue.
Possibility to provide services for organizations or individual entrepreneurs using special taxation system with VAT payment. The absence of restrictions on standards for freight transportation services is often used by enterprises to reduce the tax burden.

Negative aspects of maintaining OSN:

The need to prepare a significant number of supporting documents to confirm expenses.
Obligation to pay VAT. There are no significant revenue turnover when providing cargo transportation services. If an individual entrepreneur is not interested in working with companies that have VAT obligations, the entrepreneur can refuse to pay VAT.

You must submit an application for exemption to the Federal Tax Service, after approval of which you will not be required to pay VAT. Eligibility is confirmed annually.

In the absence of significant expenses (for example, when using leased vehicles), the use of the general system can lead to significant tax liabilities. What and how much taxes to pay can be determined at the stage of choosing an accounting form.

Simplified system

The use of the simplified tax system is justified in the absence of agreements with clients paying VAT.

Positive aspects of using the simplified tax system:

Possibility to apply one of two simplified accounting schemes - “income” or “income minus expenses”. The change of type is carried out from the beginning of the new tax period. Which form is better to choose and how much you need to pay to the budget is determined in the course of practical activities.
The minimum number of required accounting forms.
Possibility of tax reduction if assessed contributions to the Pension Fund are paid.

Negative aspects of using the simplified tax system:

There are restrictions on revenue and staffing levels.
Application of another type of taxation is possible only from the beginning of a new tax year.

For transport services within the framework of the simplified tax system, the “income” taxation scheme is often used. If the expense part is minimal, the use of this type of accounting is justified. An entrepreneur can determine exactly how much taxes must be paid and has the right not to pay the expenditure side of taxation. With a minimum tax, the system allows you to have a reduced staff of service personnel.

Imputed income

Individual entrepreneurs often use UTII when providing cargo transportation services. The form is characterized by the absence of the need to maintain complete document flow.

Advantages of using UTII:

The obligation to take into account only the physical indicator – the number of vehicles. The individual entrepreneur maintains only general documents without taking into account fuel costs, spare parts and other freight transportation costs.
Possibility of combining the system with another type of taxation. It is justified to combine only the simplified tax system with the “income” scheme, in which there is no need to take into account costs. Forms that complement each other make it possible to create conditions under which it is possible to legally eliminate accounting and pay less to the budget.

Disadvantages of using UTII:

The need to pay a single tax regardless of the sale of services.
There is a limit on the number of cars. It is allowed to use up to 20 units of vehicles.

If there is a small fleet of vehicles and contracts of insignificant value, an individual entrepreneur can choose between UTII and PNS. For comparison, you need to obtain information from the Federal Tax Service about the cost of a patent for cargo transportation and compare it with the tax on imputed income.

Attention! The patent system applies only in the region of its acquisition. When concluding contracts for the provision of transport services, it is necessary to ensure that the place where the agreement is drawn up and the place where the patent is applied coincides.

Additional document flow

An entrepreneur must have general accounting documentation when providing services.

It is necessary to provide:

Issuing waybills for each trip. The document is issued regardless of the category of the driver. If the driver is an entrepreneur, a waybill is issued even if traveling around the city. The form of the individual entrepreneur’s waybill differs from the form used by legal entities, but registration must be carried out strictly according to the rules and with the participation of a health worker.
Issuing a copy of the employment contract to the driver and a power of attorney for the right to drive a vehicle. If the driver is not a full-time employee, an agreement is concluded with the organization or individual entrepreneur who provided the driver and transport for rent.
Maintaining books of records of issued waybills.
Conclusion of transport expedition agreements.

The presence of supporting documents is of particular importance in the case of using expense forms to reduce the basic tax when maintaining the OSN or simplified tax system with the type of accounting “income minus expenses”. Transport services are characterized by a significant number of supporting documents, which requires a staff of accounting staff.

Attention! In the absence of waybills, fuel, oils, consumables and spare parts cannot be included in expenses. When checking an individual entrepreneur, the Federal Tax Service will exclude expenses and additionally charge the basic tax and apply sanctions - penalties, fines.

Taxation in freight transportation for individual entrepreneurs

Cargo transportation is a type of activity carried out using your own or borrowed transport. It is one of the most popular types of business in Russia. Is it possible to legally engage in cargo transportation without registering as an individual entrepreneur or LLC? No, to legally provide this service it is necessary to register a business and select the optimal tax regime. Knowing the pros and cons of all possible taxation systems for individual entrepreneurs, an entrepreneur can decide which one is better to choose in a particular case.

Taxation systems for individual entrepreneurs in the field of cargo transportation

To legalize a cargo transportation business, an entrepreneur can choose one of the following tax regimes:

OSN – generally established taxation system;
STS – simplified mode;
UTII - a form with a single tax on imputed income;
PSN – patent taxation system.

When deciding which type of taxation to choose, they take into account existing restrictions on the number of transport units, employees, volume of revenue, and the possibility of combining the two systems.

Pros and cons of the generally established tax system

This mode is one of the most difficult from an accounting point of view. It is usually chosen by entrepreneurs who have a significant amount of transport and personnel involved in generating income. OSN has the following advantages:

There are no restrictions on the number of equipment, personnel, or amount of revenue. This feature is often used to reduce the tax burden.
It is possible to provide cargo transportation services for organizations and individual entrepreneurs operating using the generally established taxation system with payment of VAT.

There is a large amount of documentation required to support expenses.
An accountant with professional skills is required to maintain correct records.
Obligation to pay VAT. However, if the carrier does not plan to provide services to companies with VAT obligations, then VAT can be waived. To refuse, submit an application for exemption to the Federal Tax Service. Exemption must be confirmed annually.

In many cases, special tax systems are more beneficial.

Simplified tax regime: features

The simplified tax system involves two types of rates:

6% – if tax is paid on income;
15% – if the tax is calculated on the item “income minus expenses”.

An individual entrepreneur who has chosen this form of taxation cannot change it during the year. According to Law No. 243 of July 3, 2016, this system can be used by individual entrepreneurs whose activities meet the following conditions:

number – no more than 100 people;
total revenue for the reporting period – up to 120 million rubles;
the revenue limit is 90 million rubles.

This tax system is recommended only for entrepreneurs who do not work with clients with VAT obligations. Advantages provided by the simplified system:

Two types of tax rates from which you can choose the best option for a particular business. The tax rate, if it turns out to be unfavorable for individual entrepreneurs, can be changed after the end of the current tax period.
A small amount of accounting documentation that is required to be maintained.
Possibility to reduce tax if established contributions to the Pension Fund are paid.

A separate advantage of choosing to pay a rate based on income is the ability not to maintain mandatory documentation of expenses.

Like all taxation systems, the simplified tax system has disadvantages:

state restrictions;
upper limit on revenue;
the opportunity to switch to another type of taxation exists only after the end of the current tax period.

In what cases is tax on imputed income beneficial?

This form of taxation is popular among entrepreneurs providing cargo transportation services. However, the UTII (imputed income) regime, effective in 2018 for individual entrepreneurs engaged in cargo transportation, is planned to be abolished in the coming years. This is due to the fact that a number of officials and economists consider it ineffective, since individual entrepreneurs with very different incomes pay the same amounts.

The possibility of using imputed income is limited by fairly strict limits:

The number of equipment should not exceed 20 vehicles. These include cars taken for temporary use (Article 346.26, clause 2.5).
The number of employees is up to 100 people.
The share of other legal entities is up to 25%.

If there are several types of OKVED, then separate records are kept for each of them according to work indicators.

Pros of choosing this mode:

Only one indicator is taken into account – the number of units of equipment. It is not necessary to take into account the amount of fuel, the cost of purchasing spare parts, carrying out repairs and other expenses for reporting to the tax service.
Possibility to combine UTII and simplified tax system. This combination is advisable with a simplified system when paying income at a rate that takes into account only income (excluding expenses). The combination of these two regimes makes it possible to create conditions for reducing the tax rate.

Disadvantages of this type of taxation:

limitation on the number of vehicles – no more than 20 units;
the need to pay tax, regardless of whether services were provided or not.

In conditions of a small number of vehicles and inexpensive contracts, an entrepreneur is recommended to consider and compare two optimal types of taxation - UTII and PSN. To do this, compare the amount of tax on imputed income and the cost of a patent in a particular region.

Features of acquiring a patent

To participate in the patent taxation system, a patent must be purchased at the place of registration of the business. It is purchased for a period of 1 month to 1 year. Conditions that an individual entrepreneur must meet to be able to purchase a patent:

the number of employees in the PSN part is up to 15 people;
total revenue for the period of activity on the patent – up to 60 million rubles;
the area of the premises occupied by the business is no more than 50 m2.

inability to reduce the cost of payment;
the need to keep records of KUDiR separately for each area;
Each area of activity requires a separate patent.

General accounting documentation

When providing cargo transportation services, mandatory documentation must be present.

Waybills. Must sign up for every trip. The form of this document is different from the type of document used by legal entities, but is also regulated by certain rules. Issue is carried out in the presence of a medical professional. All issued waybills are entered into the accounting book.
The driver must have a copy of the employment contract and a power of attorney for the right to drive this car during the trip.
Transport expedition agreements.

The absence of waybills makes it impossible to include used fuel, spare parts, and consumables in the “Expenses” item, which will entail an increase in tax and the possible imposition of penalties and fines. Documentation justifying expenses is of particular importance in the OSN and simplified taxation system when choosing the “income minus expenses” rate.

Example of tax calculations for various taxation systems

To determine the most suitable system, they roughly calculate what likely amounts of taxes will have to be paid in each specific case. This can be done for the simplified tax system, UTII, PSN. For OSN, this calculation is complex, and only accountants with professional education can perform it.

Initial data for calculation:

legal form of the cargo carrier - individual entrepreneur;
place of registration of the entrepreneur - Rostov-on-Don;
number of vehicles – 12 units;
revenue for the last quarter of the previous year - 875,000 rubles;
the amount of insurance premiums for employees paid in the last quarter of last year – 40,000 rubles;
when using UTII, fixed contributions were paid for the last quarter of last year - 8,000 rubles.

Amounts paid for workers to state funds are deducted from tax deductions. Taxes in such cases can be reduced by no more than 50%.

Table of approximate tax calculations for different taxation systems for the 1st quarter of the current year

How to choose a taxation system for individual entrepreneurs involved in cargo transportation

June 30, 2017 Individual entrepreneur taxes All about individual entrepreneur taxes 8

Freight transportation is the activity of delivering cargo from the sender to the recipient. It’s easy to start this business; you just need to have your own or rented cargo transport and a driver with the required category of rights. If you are interested in this area, we suggest you find out which taxation system to choose for individual entrepreneurs in cargo transportation.

Please note that for tax accounting, cargo transportation and additional carrier services, for example, forwarding, are different types of activities:

OKVED code for cargo transportation - 49.41 “Activities of road freight transport”;
OKVED code for forwarding services - 52.24 “Transport processing of cargo.”

For cargo transportation, preferential tax regimes such as UTII and PSN can be applied, but for additional services this is not possible. Taking this into account, when choosing UTII or PSN, make sure that in your documents with the client you only indicate transportation services. If the tax inspectorate discovers other services provided in the act, then this income will be taxed additionally, within the framework of the simplified tax system or OSNO.

How to choose a favorable tax regime

It is easier to understand which taxation system will be beneficial for an individual freight carrier using a specific example.

An entrepreneur working in the city of Kirov rents five trucks with a carrying capacity of less than 10 tons each. He works on one and has six employees.

Data for calculating the tax burden:

Income per month – 1,800,000 rubles;
Expenses per month – 1,270,000 rubles;
Insurance premiums for employees per month – 60,000 rubles (included in total expenses);
Individual entrepreneurs' contributions for themselves with such income will amount to 249,238 rubles per year or 20,770 per month (also included in total expenses).

It is necessary to calculate under which tax regime an entrepreneur will pay the least taxes in 2019. Considering that in our example all the restrictions in force for special tax regimes are met, an entrepreneur can choose from the following options:

PSN;
UTII;
USN Income;
USN Income minus expenses.

We will calculate the tax burden for each regime separately for a correct comparison of the total amounts.

Patent tax system (PTS)

PSN is the only tax regime available only to individual entrepreneurs. For an individual entrepreneur in 2019 who wants to buy a patent for cargo transportation, the following restrictions must be observed:

the number of employees for all types of activities is no more than 15 people;
annual income limit is 60 million rubles.

The tax on the patent system is calculated not on the actual income received, but on the estimated - potentially possible annual income established for this type of activity by regional regulations. The tax rate is 6% of this estimated amount.

The Federal Tax Service has developed a special calculator with which it is easy to calculate how much a patent for cargo transportation will cost for an individual entrepreneur in our example. We will indicate in the calculator the place where the patent was issued and the number of transport units. We find that the amount of tax when applying the patent taxation system for this type of business activity for 12 months will be 68,592 rubles .

It is not necessary to buy a patent for the whole year; you can issue it for one or several months. If we count the cost of a patent per month, we get 5,716 rubles, or a little more than 1,000 rubles per unit of transport. Very little.

One of the disadvantages of the patent system is that when calculating the tax, insurance premiums paid for employees and the entrepreneur himself are not taken into account. In all other regimes, as we will show later, contributions reduce the tax base or the tax itself.

A single tax on imputed income

Let's calculate how much a Kirov entrepreneur should pay when choosing UTII freight transportation. Here the tax is calculated using a complex formula, and the final amount also does not depend on the actual income of the individual entrepreneur.

To calculate the amount of tax for choosing UTII freight transportation per month, you need to substitute the values in the formula DB * FP * K1 * K2 * 15%. Let's decipher the indicators:

BD – basic profitability per month for a specific type of activity per unit of physical indicator;
FP is a physical indicator, for cargo transportation it is expressed in the number of transport units;
K1 is a deflator coefficient, adopted for each year by the Ministry of Economic Development of the Russian Federation; in 2019, K1 is equal to 1.915.
K2 is an adjustment coefficient that gives the regional authorities the right to significantly reduce the UTII tax to stimulate the development of certain industries.

K2 for UTII freight transportation in Kirov is 0.8 (the indicator is taken from the decision of the Kirov City Duma), the values of BD and FP are indicated in Article 346.29 of the Tax Code of the Russian Federation.

To calculate the tax, we recommend using our online UTII calculator, which gave us the amount of 20,682 rubles per quarter or 82,728 rubles per year. This amount is more than the cost of a patent for a year, but the calculated tax on UTII can be reduced by the amount of contributions paid for employees and the entrepreneur himself.

If the individual entrepreneur worked himself, then the tax could be reduced by the entire amount of contributions for himself, and since he has employees, the reduction is possible by no more than 50% of the calculated amount.

Let's calculate - for the year the entrepreneur will pay 969,238 rubles in contributions for himself and his employees, but in our example the tax can be reduced by no more than half:

82 728/2 = 41,364 rubles.

USN Income

In this mode, calculating the tax is extremely simple - 6% of income is charged without taking into account tax. We calculate: (1,800,000 * 12 months) = 21,600,000 * 6% = 1,296,000 rubles. Even taking into account the fact that the calculated tax can be reduced by contributions to half, we get 648,000 rubles . So many!

The reason is that the share of expenses in income is high, therefore, perhaps, from the simplified tax system it is necessary to select the option “Income minus expenses”, and not “Income”. Let's check this assumption with calculations.

USN Income minus expenses

When calculating the tax base, we will reduce the income received by the expenses incurred and multiply by the tax rate of 15%.

We calculate: ((1,800,000 – 1,270,000) * 12 months) = 6,360,000 * 15% = 954,000 rubles. And although, at first glance, this amount is less than the amount calculated before the reduction on the simplified tax system for income, it cannot be reduced by the contributions paid. They are already taken into account in total expenses. The final payment to the budget will not change and will be 954,000 rubles.

Preferential taxation for individual entrepreneurs

Thus, we have clearly shown that Russian legislation allows small businesses to operate with a minimum tax burden. Let us compare in the table the amounts calculated for our example for different modes (the general system was not taken into account in the calculations, as a priori the most unprofitable).

Individual entrepreneurs and cargo transportation - OKVED code, which tax system to choose

Freight transportation is a lucrative business in which there is intense competition. It is important that the activity is formalized. For a small business, the best solution for many years was to be a sole trader. Starting in 2019, you can engage in cargo transportation while remaining self-employed. The article will discuss the design features of this type of business, the tax burden and requirements for those involved in it.

Is it possible to engage in cargo transportation for individual entrepreneurs?

Some businessmen, due to high competition in the transportation of goods or passengers, consider it more profitable for themselves to work without registration. However, this is only possible for very small scale activities and until you have to meet with representatives of the police or tax service.

Freight transportation is a profitable and competitive business

In order for entrepreneurial activity to have a good prospect, for the business to be successful and continue to develop, it is necessary that cargo transportation by any type of transport (water, air or road) be carried out by an individual entrepreneur legally.

To provide such transport services there is no need to obtain any special permits or licenses. An example could be any transportation. However, despite this, there are still requirements for paperwork (for example, it is necessary to issue a waybill).

Important! An individual entrepreneur has the right to engage only in activities for which the OKVED code is officially registered with him. Therefore, if this was not done, the individual entrepreneur is obliged to make appropriate changes to his documents.

You can choose between four types of taxation systems. It is important not only to reduce the expected tax burden, but also to take into account the requirements imposed by law in order to provide services. You need to take into account the features of each of the possible options and switch to the one that will be most profitable.

Which tax system to choose?

The correct choice of taxation method will allow individual entrepreneurs to make cargo transportation more efficient and profitable.

In this case, tax is paid not on real, but on imputed income. An important feature of the taxation system under consideration is that individual entrepreneurs with different income levels pay the same tax to the state. This is an example of a situation where legal requirements are beneficial to the individual entrepreneur.

In order to work this way, you must meet the following requirements:

There are restrictions on the number of equipment used, including for passenger or cargo transportation. This number includes not only those cars that are owned, but also those that are received for use in some way (for example, through rent). An individual entrepreneur on UTII cannot have more than 20 units of equipment.
The number of employees is limited to a limit of 100 people.

It is important to consider that an individual entrepreneur may have several types of activities, not just one. In this case, the tax will be considered separately for each of them. This cut can be used in conjunction with the simplified tax system.

Self-employed drivers have the right to transport goods

The disadvantage of this method is that the tax must be paid in full even when freight transportation services were not provided at all. The amount of payments depends on the region or region.

USN (Simplified)

Simplified tax regime. When using it, you must choose one of two options:

Calculation of taxes based on income received without taking into account expenses. In this situation the rate will be 6%.
Work on the “income minus expenses” system. In this case, to calculate the mandatory payment, documented out-of-pocket expenses are subtracted from the total income received. In this case, the tax base will be smaller, but the rate will be 15%.

An individual entrepreneur cannot refuse the simplified form until the end of the calendar year.

Working on the patent system may be more profitable. than on the general

This method of taxation can be beneficial for road freight transport, but it can only be used by those who meet the following conditions:

The total number of the workforce can be no more than one hundred people.
The reporting period here is the calendar year. The total amount of income for this period cannot be more than 150 million rubles.
The residual value of fixed assets, according to reporting, cannot exceed 150 million rubles as of the beginning of the 4th quarter.
In the first 9 months, the funds received should not exceed 112.5 million rubles.

Those who use this option receive a number of advantages:

There are two options from which you can choose the most suitable one.
Minimal effort is required to maintain accounting records. He doesn't need to keep a cash register.
When paying the appropriate amounts to the Pension Fund, they can be deducted from personal income tax when paying for the year.

Despite restrictions on the number of people and revenue, this system is preferable in many cases. In this case, there is almost no need to fill out accounting documents.

You can start with one machine and create a profitable business

The general system requires full accounting. It is suitable for those whose business is quite developed. With such activities, there are no restrictions on the number of trucks or the amount of income. In this case, it is convenient to work with those individual entrepreneurs who are VAT payers and legal entities.

However, in this case there are the following disadvantages:

In the process of working as an individual entrepreneur, transportation requires the preparation of a significant number of documents.
It will not be possible to maintain reports and fill out forms on your own and you will need to hire a professional accountant for this.
You will need to pay VAT. However, you can refuse this by writing a corresponding application to the tax office.

Such a system is often not profitable enough for beginning entrepreneurs. In this regard, it is recommended to consider switching to one of the special taxation systems.

Patent (PSN)

Payment for a patent is carried out for a period of 1 to 12 months.

At the same time, a patent for cargo transportation implies the following restrictions for individual entrepreneurs:

No more than 15 employees.
Revenue during the period of validity of the document cannot exceed 60 million rubles.
The area used during the entire period cannot be more than 50 square meters. meters.

Note! A patent must be obtained separately for each type of activity.

Type of activity code (OKVED) for the transportation of goods

The OKVED code for cargo transportation for individual entrepreneurs is 60.24. It covers any type of business activity involving trucks. This code does not apply to bus transport, but only to those involved in cargo transportation.

How much taxes do you need to pay?

The types of taxes and their amounts are determined by what system the individual entrepreneur uses. On the general system, you must pay income tax and value added tax. Under the simplified tax system, payment is made in accordance with the chosen work option (6% of the amount of income or 15% of the difference between income and expenses).

Note! When using a patent or UTII, they pay only the amount established by regulations.

What documents are needed

When traveling, the driver must have a completed waybill. It must be provided by the customer.

Since the driver can use his own or rented car, he must have documents that confirm the rights to use and drive (driver’s license, vehicle registration certificate, insurance policy, power of attorney if the vehicle is rented).

When checking, an individual entrepreneur may be required to provide a forwarding agreement, if one has been drawn up.

It is important to choose the right tax system

Is cargo transportation possible when self-employed?

When running a business, an entrepreneur strives not only to make it reliable and profitable, but also does everything possible to ensure that its scale grows. Until the beginning of 2019, it was profitable for a small business to open as an individual entrepreneur. Of course, there was still the opportunity to create a limited liability company, but in this case the costs of registration and operating activities were much higher.

Note! Starting from January 1, 2019, it became possible to engage in entrepreneurial activity by registering as a self-employed person. This opportunity is new and still raises various questions about how to properly register and start doing business in this status.

The activities of self-employed persons are regulated by Law No. FZ-422. It sets out restrictions for those who want to use such a tax system, including for cargo transportation and chartering. Here are some of them:

While engaged in business, such a person does not have the right to hire employees.
Self-employed people are not required to pay contributions to social funds. They do not have a fixed payment to the Pension Fund.
When providing cargo taxi services (carrying out transportation for a fee in the interests of third parties), the driver is required to receive an electronic receipt for payment online using the appropriate application (the “My Tax” program) on a smartphone.
This status may include persons whose annual income does not exceed 2.4 million rubles. Here we consider the amount that is calculated for the calendar year.

Self-employed people have the right to carry out cargo transportation, but must not use hired labor.

Self-employed people who transport goods are required to open and carry a waybill. It must be completed by the customer. Such persons pay a small tax, it varies depending on who the customer is:

If transport is used for a legal entity, then the tax amount is 6% of the payment amount.
When working with individuals, the rate will be lower - now it will be 4%.

Individual entrepreneurs are allowed to register self-employment in order to transport goods without refusing to register as an individual entrepreneur.

When registering, the individual entrepreneur must correctly indicate OKVED

What is better: self-employment or individual entrepreneur

The benefits of different work systems relate to how much tax you have to pay and the conditions under which you are allowed to use one or another option.

As you know, self-employed people can only earn money through their own labor. Therefore, they are obliged to transport the cargo themselves. Thus, it will not be possible to use two or more machines simultaneously for this purpose.

Another important limitation is the amount of income a driver will receive in a calendar year. It cannot exceed 2.4 million rubles. If the carrier develops successfully, it may exceed this limit in the middle of the year. Therefore, in such a situation, it is enough to register an individual entrepreneur and submit an application to the tax office in order to be able to work properly on the appropriate system for individual entrepreneurs.

Note! When calculating tax, it is important to consider what type of clients the self-employed person has.

If these are individuals, then the tax is 4% of the amount of income received. This amount is beneficial in most cases. However, if there are clients who are legal entities, the mandatory payment will increase one and a half times and amount to 6% of the payment.

Therefore, before making a choice, you need to calculate tax payments. Self-employment is primarily beneficial for those who are just starting their own business. Working initially for Gazelle, he will be able to gradually build a profitable business. When providing services related to cargo transportation, it is important to compare the available taxation options, make calculations and choose the one that will be more profitable.

Individual entrepreneur for cargo transportation which tax system to choose in 2019

Choosing cargo transportation as a type of commercial activity for an individual entrepreneur requires careful study of the nuances. Before the start of activity, the planned volumes of transportation and the conditions necessary for accounting are determined. The number of units of equipment, the number of employees, and the taxation system depend on the scale of the business. When providing services, individual entrepreneurs use their own vehicles or rented equipment.

Start of business

An individual has the right to carry out cargo transportation after registering the organizational form of an individual entrepreneur. It is necessary to follow a certain sequence of actions:

Registration of a TIN in the absence of a previously assigned number. The TIN is provided by the registration authority of the Federal Tax Service based on the person’s application. When opening an individual entrepreneur and there is no TIN, the number is assigned unconditionally, without application.
Opening an individual entrepreneur. Registration is carried out on the basis of an application form P21001. The application is accompanied by a copy of the passport and TIN certificate (if available), and a payment document confirming payment of the state duty.
Choosing the optimal taxation system. To use a special regime, an application for its use is submitted when opening an individual entrepreneur. A person who has not applied for a special regime uses OSNO.

Next, the individual entrepreneur needs to register (if desired) a seal, open a bank account, receive letters with statistics codes, registration numbers in funds.

Codes used for cargo transportation

The planned type of activity of the individual entrepreneur in cargo transportation must be designated by the Federal Tax Service. If you have a registered individual entrepreneur but the registration card does not contain the corresponding OKVED, changes must be made. An application form P24001 is submitted to the registration authority with the addition of a list of OKVED codes indicating the types of commercial activities used.

The correct code is important for licensing. To determine the code, information from the OKVED 2 reference book (OK 029-2014) is used. The previously approved classifier is no longer valid. The predominant type of activity is noted as the main code. When making changes, it is allowed to change the main view.

An individual entrepreneur planning to engage in cargo transportation must declare the conduct of activities in accordance with OKVED 49.41 or 49.42 used in 2019.

Waybill required when operating transport

Individual entrepreneur services for cargo transportation are accompanied by the issuance of documents, the main of which is a waybill. The document is issued to the driver for a period of 1 day to 1 month. Based on the data from the waybills, the consumption of fuel and other types of fuel and lubricants, and indicators of driver remuneration are calculated. The document is also required in the case of transport management by the individual entrepreneur himself. In accounting, unified forms 4-C, 4-P, PG-1 are traditionally used.

Based on the provisions of Order of the Ministry of Transport dated September 18, 2008 No. 152, the enterprise has the right to use independently developed forms of waybills. An individual entrepreneur can take a unified form as a model, modifying the form to suit the conditions of business. The main condition for using your own forms is the presence of the required details.

The waybill information can be supplemented with information about the specifics of cargo transportation and customers. The document refers to primary accounting forms and must be stored in the individual entrepreneur for 5 years.

Forms of taxation for cargo transportation

When carrying out cargo transportation, an individual entrepreneur has the right to choose one of the permitted types of taxation. Applicable:

Generally installed system. It has the most extensive document flow and is used when it is necessary to present invoices to the customer with VAT included. The basic personal income tax rate is 13%. There are no restrictions on the number of transport units or the number of employees.
Simplified system. Allows you to choose one of 2 tax schemes, differing in rates and the need to account for expenses. A rate of 6 or 15% applies. There are restrictions on revenue (150 million rubles) and the number of employees (100 people). The limitation on the value of property does not apply to individual entrepreneurs due to its recognition as the property of an individual.
UTII. A convenient mode for cargo transportation that does not require maintaining a large number of primary documentation. The regime is characterized by imputed income, the amount of which depends on the number of vehicles operated. The downside of the system is the need to pay tax from the moment of registration as a UTII payer until the day of deregistration. It has restrictions on the number of vehicles (20 transport units) and employees (100 people).
PSN. Applicable only to individual entrepreneurs through the acquisition of a patent. The payment amount at a rate of 6% depends on the estimated income established in the region. The entrepreneur independently chooses the validity period of the patent for a period of 1 to 12 months throughout the year. It has a maximum limit on revenue (60 million rubles) and number (15 people). The number of vehicles is not limited. The activities are carried out in the territory of the patent registration region.

The UTII and PSN systems are used if regimes for the selected type of activity are applied in the region. Starting from 2021, the special UTII regime will be abolished.

According to the Minister of Finance of the Russian Federation, the UTII regime turned out to be not the most effective in terms of work.

Minister of Finance of the Russian Federation A.G. Siluanov

The moment of transition to the planned taxation system is determined by the regime chosen by the individual entrepreneur. The transition to the simplified tax system is carried out when opening an individual entrepreneur or from the beginning of the calendar year; the use of UTII is allowed from any date. OSNO is applied by default; the mode can be combined for certain types of activities with UTII, PSN.

Sanctions imposed for violation of transportation requirements

Articles 12.3 and 12.31.1 of the Code of Administrative Offenses provide for sanctions imposed on individual entrepreneurs in the form of an administrative fine.

Important! If violations are detected in an individual entrepreneur, subject to the sanctions of Art. 12.31.1 of the Administrative Code, the amount of the fine is the same as the amounts imposed on legal entities.